Simon v. Eastern Kentucky Welfare Rights Organization
- Decided
- June 1, 1976
- Docket
- 74-1124
- Status
- Published
- Jurisdiction
- Federal
Cited 3,605 timesNo negative treatment found in this library
What later courts said
- holding that respondents lacked standing because it was "purely speculative" whether a court order "would result in these respondents' receiving the ... services they desire" — (untitled) (1998)
- holding that a plaintiff lacks standing where its claimed injury “results from the independent action of some third party not before the court” — Chamber of Commerce v. Environmental Protection Agency (2011)
- holding that to demonstrate standing, a plaintiff must show "an injury to himself that is likely to be redressed by a favorable decision" — Kaspersky Lab, Inc. v. U.S. Dep't of Homeland SEC. & Kirstjen M. Nielsen (2018)
Each line is a later court’s own words about this case, not a summary. Read the opinion before relying on it.
How the opinion begins
Mr. Justice Powell delivered the opinion of the Court.
Several indigents and organizations composed of indigents brought this suit against the Secretary of the Treasury and the Commissioner of Internal Revenue. They asserted that the Internal Revenue Service (IRS) violated the Internal Revenue Code of 1954 (Code) and the Administrative Procedure Act (APA) by issuing a Revenue Ruling allowing favorable tax treatment to a nonprofit hospital that offered only emergency-room services to indigents. We conclude that these plaintiffs lack standing to bring this suit.
I
Statutes cited
Cite this
Simon v. Eastern Kentucky Welfare Rights Organization, 426 U.S. 26 (1976)Read the full opinion
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